It’s a happy week this week, with Ascension Day and Eid al-Fitr (sugar feast – end of Ramadan) both on the same day, and a little bit of sunny weather in the Netherlands. Well, only one day, but still: Spring is finally coming!
On VATupdate we posted a lot of our own articles this week, trying to get into the new EU VAT e-commerce rules that will apply as of 1 July 2021. The series is called ‘Demystifying the VAT E-Commerce rules’, and it’s worth a read, even if you’re not into online sales, platforms and web shops. We experienced ourselves that every time you think you understand the rules, there’s a different twist or scenario that is not clear. For example: why don’t VAT intermediaries have the same ‘protection’ with regard to their liability as the e-platforms? And why is there not a real EU registration platform and do businesses have to wait (and pray) that their own local tax authorities are ready? What happens if they are not ready on 1 July 2021?
A lot of questions and comments, and even the EU Commission admits that not all is clear and covered. In fact, the EU Commission already said that they will do an evaluation of the rules, and any comments or remarks or questions are welcome.
Not a lot of case-law from the European Court of Justice in the past weeks. Only one decision this week, where the ECJ decides that interest must be paid on late payment of a VAT refund. To us this was not a very surprising decision.
Lastly, we draw your attention to the summary we made with all fraud and evasion related posts we published since the beginning of this year. This clearly shows that VAT/GST fraud and evasion is a topic with which countries all over the globe struggle. It is also striking to see how much cases before the European Court of Justice (ECJ) deal with this matter.
Have a great day and see you next week!
- Job opportunities in Belgium, Poland, the Netherlands and United Kingdom
- Job opportunities in United Kingdom
- Job opportunities in Europe, Hungary, Ireland, The Netherlands, Qatar, United Kingdom and United States
- PE Watch | Latest developments and trends, May 2021
- IMF recommends that countries improve (excess) VAT refunds
- VAT 2021 – an eBay perspective (free webinar 19 May 2021)
- Fraud is all around the world
- Tax administrations and the strategy to combat false invoices
- How will the tax function of the future be driven by digital?
- Worldwide VAT/GST rate developments
- OECD: Effective Carbon Rates 2021 – Pricing Carbon Emissions through Taxes and Emissions Trading
- Worldwide Tax Guide 2020 – 2021
EUROPE
EUROPEAN UNION – VATupdate content: Demystifying E-Commerce VAT rules
- Demistifying new E-Commerce VAT rules in the EU – A threshold is still applicable for EU micro businesses ….
- Demistifying new E-Commerce VAT rules in the EU – Does Nothern-Ireland need to implement OSS/IOSS after Brexit?
- Demistifying new E-Commerce VAT rules in the EU – IOSS registration by type of supplier and place of establishment
- Demistifying new E-Commerce VAT rules in the EU – How to determine the VAT rate of your goods/services in all European Union Member States?
- Demistifying new E-Commerce VAT rules in the EU – What are the Record-keeping obligations of the deemed supplier using OSS and/or IOSS
- Demistifying new E-Commerce VAT rules in the EU – What is an ”Intermediary”?
- Demistifying new E-Commerce VAT rules in the EU – What are the different invoicing obligations under the schemes?
- Demistifying new E-Commerce VAT rules in the EU – VAT exemption before and after 1 July 2021
EUROPEAN UNION – ECJ Case Law
- ECJ C-194/21 Staatssecretaris van Financien NL (Questions): Revision of initial deduction if the actual use matches the intended use?
- Taxation of the Digital Economy in Europe
- ECJ C-294/21 État du Grand-duché de Luxembourg and Administration de l’enregistrement and des domaines (Questions)
- ECJ C-293/21 Vittamed technologijos vs. LT (Questions)
- Flashback on ECJ Cases C-18/13 (Maks Pen EOOD) – No right to deduct VAT if a claim is made in case of fraud or abuse
- Agenda of the ECJ VAT cases – 2 decisions, 3 AG Opinions expected till June 3, 2021
- ECJ C-844/19 (TechnoRent) – Decision – Interest for late VAT refunds despite lack of national provision
- CJEU issues decision on VAT concept regarding ”restaurant and catering services” within a catering area
- ECJ C-218/21 Autoridade Tributaria e Aduaneira vs. PT (Questions): Reduced rate for the repair and maintenance of elevators
- Flashback on ECJ Cases C-437/06 (Securenta) – Taxable person who simultaneously carries out, taxed or exempt, economic activities and non-economic activities – Right…
- New export controls for “dual-use” goods and technologies
- Brexit: Guidance on the application of the TCA: preferential treatment and rules of origin
- E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021 – Overview of the implementation in the EU MS
- Applicable OSS schemes in EU ecommerce sales
- Complex measures to simplify ecommerce VAT
- VAT E-Commerce Package – The basics and deep-dive into the new legislation
- The Future of VAT in Financial Services and Insurance for non-FSI parties
- European Council on the adoption of a Regulation establishing the ‘Fiscalis’ programme for cooperation in the field of taxation
- Brexit: What are the exceptional circumstances to avoid paying boat VAT again?
- VAT Single and Multiple Supplies
- All you need to know about OSS VAT returns
- Accountants – REACT now and help SMEs adapt to new VAT e-commerce rules
- Wrongly charged VAT, VAT or not?
- Cost recharges
- Europe’s Digital Decade: Commission sets the course towards a digitally empowered Europe by 2030
- EU VAT changes of E-Commerce businesses – Where EU consumers buy online from
- New future-proof VAT rules- e-commerce made easy
- The evolution of e-commerce and VAT legislation in the EU and Switzerland
- EU VAT and B2C E-Commerce: Overview of the changes on 1 July 2021 – Consolidated version
- Mitteldeutsche Hartstein-Industrie AG: a highway to untaxed end use, or a dead end?
- The tax authorities versus bloggers and vloggers – The Court of Justice remains the arbitrator
- Should the quick fix regarding a valid VAT number be fixed quickly?
- The necessity criterion: a curse or a blessing? – An analysis of the scope of the necessity criterion and the possible applicability of this criterion in group…
- The confusion after the Morgan Stanley judgment: the problem of the pro rata right of deduction at a main house and permanent establishment – An investigation…
- The road to Rome lies between Cologne and Paris – About transport allocation for cross-border chain transactions
- Laboratories and medical exemptions in VAT; not a medical but a fiscal analysis
- The subsidiary as the permanent establishment of the parent company?
- Costs for aborted operations; direct or general costs?
- Modernising VAT for cross-border e-commerce
- International VAT Rate Round Up: May 2021
- Intrastat Changes 2022
- EU Directive 2021/514 on administrative cooperation in the field of taxation – Joint audits
- Circular 2021/C/42 regarding the temporarily reduced VAT rate of 6% for some restaurant and catering services
- Belgium applies temporary reduced VAT rates for restaurant and catering services
- Proposed penalty relief for deferral of certain VAT payments in 2021 (COVID-19)
- Belgium Confirms VAT and Duty Exemption on Imports for COVID-19
- Circular 2021/C/40: Temporary reduction of the fine rate in case of non-payment and late payment of the tax, the due and payable amount of which is evidenced by…
- Circular 2021/C/41: Reduction of the minimum amounts regarding value added tax refunds
- Bulgaria Amends Rules on VAT Refunds
- Latest Amendments in the VAT Act
- OSS/IOSS Registration – Link to the registration website
- Cyprus: E-COMMERCE VAT PACKAGE – Are You Selling Online To Consumers Across EU?
- Website of the Tax Authorities in Cyprus on the new E-Commerce VAT rules
- Legislative changes allowing settlement of overdue tax debts, VAT-related write-offs (COVID-19)
- Denmark Publishes Law Extending Interest-Free Loans for VAT and Payroll Tax
- Deduction for purchase VAT – Activity with racing stables and sale of horses
- Conditions for a photograph to be an art object – change of practice – resumption – draft control signal
- VAT – platform – mediation of sales of goods
- Municipal parking fund – non-taxable person
- Bill approval: Tax exemption for small imported online purchases to be removed in July 2021
- Finland Notes Removal of VAT Exemption for Small Imported Online Purchases from July 2021
- Beyond Chorus Pro: How to prepare for B2B e-invoicing and CTC in France
- France Publishes Decree Introducing New VAT Refund Requirement for Taxable Persons Outside the EU
- Reimbursement to the commission agent of a tax: Compensation or remuneration?
- France Introduces Electronic Filing for VAT Refund Requests for Non-EU Businesses
- Federal Ministry of Finance on crypto exchanges: VAT exemption for cryptocurrency trading expanded
- Federal Ministry of Finance on crypto exchanges: VAT exemption for cryptocurrency trading expanded
- Sales of a fast-food outlet located in a shopping center with communal eating facilities are subject to the general rate of VAT
- Germany declares its nightclubs are now cultural institutions
- No penalties for foreign e-commerce in Hungary until July 2021
- OSS/IOSS Registration – Link to the registration website
- Hospitalization services rendered by private, non-accredited structures in favor of a hospital institution
- A New Way to Report Cross-Border Invoices
- VAT rate for food supplements (energy supplement)
- VAT rate for food supplements (egg white shakes)
- Understanding the New E-Document Legislation Requirements
- New VAT Group members: clarifications from the tax authorities
- Understanding the New E-Document Legislation Requirements
- VAT Compliance News: Pre-drafted VAT ledgers and returns, Digitalised VAT communication procedure, Increased fight against VAT fraud
- No VAT liability for boards of directors, supervisory officers
- Lease of office space by shareholder to own company: an economic activity for VAT?
- Publication of additional sales tax assessments in a prescribed manner is not a condition for the creation thereof
- The tax authorities are allowed to calculate VAT due on the basis of an individual method of margin scheme instead of globalization scheme
- Pro rata deduction calculation for partial vacancy
- Pro rata VAT deduction for bond broker OTC market
- Description of fine for additional assessment for sales tax other than fines announced in the inspection report
- Reduced VAT rate of 9% applicable on the supply of gel pads and gel strips
- Entrepreneurship for sales tax does not mean entrepreneurship for income tax
- Parking near the amusement park is an independent service that does not share in the reduced VAT rate
- Forfeiture of fines due to an incomplete description of the fine on the assessment notice
- Does the person entitled to deduct want to stand up? – A discussion about the person entitled to deduct import VAT in relation to the customs declaration.
- Partage: two entrepreneurs one supply?
- Does the Dutch concept of ‘essentially new construction’ conflict with the VAT Directive?
- Court destroys VAT assessments for erotic platform
- Members of Supervisory Boards and various committees do not qualify as VAT entrepreneurs
- European Commission did not agree to a 0% on books
- Tax authorities explain the rules for downside adjustment of invoices
- VAT eligibility under the program of the Governmental Fund for Local Investments
- VAT in Poland manual
- Due diligence is important not only for VAT
- All you need to know about the SAF-T JPK_VAT file
- Real estate transactions will become easier
- Binding rate information better than tax interpretations
- It is increasingly difficult for taxpayers to prove due diligence – no right to deduct VAT
- Appointment of a tax representative – New Deadline
- VAT rights and obligations applicable to non-resident taxable persons who carry out supplies of goods or services
- Portuguese Certified billing – Automatically generate valid Portuguese invoices based on Excel file or SFTP integration with your ERP
- Deadlines extended for certain VAT returns
- ANAFcheck Automated checks of suppliers’ VAT status
- Romania Accelerates the Digitalization of its Tax System
- Changes to the Romanian DAC6 legislation
- Romania Amends VAT Return (Form 300)
- Update VAT return (Form 300) has been published in Official Gazette
- Russia Introduces Mandatory E-Invoicing From 1 July 2021 (for taxpayers trading goods subject to the traceability system)
- Russia Introduces Mandatory E-Invoicing From 1 July 2021
- VAT Rates in Russia
- The Government opens the door to eliminate reduced VAT rates
- The new VAT e-commerce regulations and the SII obligations for non-resident companies
- What is and what conditions does the special VAT group regime have?
- White Paper on the Immediate Supply of Information
- Spain Royal Decree-Law for New E-Commerce Rules and Extended 0% VAT Rate for COVID-19 Medical Supplies
- Transposition of EU directive (DAC 6) completed
- The evolution of e-commerce and VAT legislation in the EU and Switzerland
- No input VAT reduction due to the receipt of COVID-19 contributions
- The Significance of Effective E-transformation for Enterprises
- Turkey Extends Temporary VAT Rate Reduction for Overnight Accommodation Services
- Is the sale of “technical” liquid and gaseous oxygen exempt from VAT?
- What types of milk can be subject to VAT at a rate of 14%?
- Under what conditions are international shipments subject to VAT at the rate of 0%?
- NATO funded project: what is the procedure for VAT exemption?
- State Tax Service Clarifies VAT Treatment of Credit Notes Issued by Non-Resident for Goods Imported by Ukrainian VAT Payer
- Consultation on VAT exemptions for software supply operations, namely technical support services
- FTT – whether transaction with a counterparty was a barter transaction
- What would devolution of VAT mean in Scotland?
- HMRC Guidance: Customs debt liability – What happens if you underpay import or export duties and who is responsible for the debt
- Blinds zero-rated for VAT purposes, HMRC confirms
- Open consultation: Simplifying the VAT Land Exemption – call for evidence
- UK issues guidance on new Plastic Packaging Tax
- What is open market value? The Jupiter case
- HMRC Policy paper: Revenue and Customs Brief 5 (2021): VAT liability of installation of blinds – FTT decision
- HMRC Guidance: Agricultural Flat Rate Scheme (VAT Notice 700/46)
- HMRC Guidance: Guidance Check if you can pay a reduced amount of Customs Duty
- Digital tax records: Next step for VAT-registered businesses
- Top tips on rules of origin: how to claim zero tariffs on your imports and exports
- myInsight MTD ITC is a simple and cost effective solution for meeting the requirements of Making Tax Digital for VAT
- Seven Conditions To Claim (bad debt) VAT Relief
- HMRC Notice 700/22: Making Tax Digital for VAT (Updated May 7, 2021)
- HMRC Guidance: Updates on VAT appeals
MIDDLE EAST
- UAE scales down penalty regime and encourages voluntary disclosures
- Seismic tax policy shift in the application of penalties for non-compliance
- UAE VAT update on reduction in Penalties imposed for VAT and Excise Non Compliances
- UAE tax penalties reduced and discounts granted
- Federal Tax Authority has issued a revised VAT Public Clarification on VAT registration of ‘Sole Establishments’
AFRICA
- Finance Bill 2021 includes permanent establishment, VAT clarifications, input VAT deduction
- Netflix hikes rates in Kenya on inclusion of VAT tax charge
AMERICAS
- Bolivia’s Congress discusses bill that would impose VAT on digital services provided from abroad
- Update – Bolivia Publishes Draft Bill for VAT on Digital Services
- GST/HST Rulings and Interpretations Service
- Guidance: Due dates for filing a GST/HST return
- GST/HST & QST filing deadlines for financial institutions (and businesses that are de minimis financial institutions)
- Kansas enacts sales tax economic nexus and marketplace legislation
- Arkansas Exempts Gold, Silver Bullion and Coins from Sales and Use Tax
- Kansas: sales tax exemptions for investments
- How to File Sales Tax as a Multi-Level Marketing (MLM) Business
- Wayfair update: Florida
- Wisconsin DOR Issues Guidance and Reminders on State Tax Treatment of Virtual Currency Transactions
- What to Expect with New Sales Tax Software Implementation
ASIA-PACIFIC
- Five key trends: Managing VAT/GST evolution across Asia-Pacific
- Asia Pacific tax guide 2019/2020
- VAT/GST developments for real estate in the Asia-Pacific region
- Federal Budget 2021: Indirect Tax measures
- Federal Budget 2021 – Simplifying trade system and reducing biosecurity red tape
- Multiple VAT registration becomes a bane of manufacturers
- Businesses allege harassment in online VAT document submission
- Do oxygen concentrators given to employees for a brief period attract GST?
- Covid 2.0: Unboxing key GST developments during the pandemic
- Covid-19 Vaccine – GST or no GST?
- Reconciliation under GST
- GST applicability on Inter Corporate Guarantees
- Schedule I of CGST Act 2017- Activities to be considered supply
- GST return and Its applicable due dates
- Thresholds for significant economic presence; tax treaty rate applicable; tax withholding at source
- Complete Analysis of GST on Vouchers and Gift Cards
- GST Compliance Relaxation in GST Regime issued on 1st May, 2021
- Extended due date chart for various GST Compliances
- Impact of GST on Accounting & Financial Statements
- GSTR-3B Compliances for the FY 2020-21
- Decoding HAM From A GST Perspective
- Allow taxation on cryptocurrency, define as an asset, have FDI limits: Industry body’s proposal to government
- A2ZTaxCorp’s Weekly GST Communique dated May 10, 2021
- Exempting COVID vaccines from GST will be counterproductive, lead to price increase
- GST Updates for Registered Taxpayer, Consultant & Professional
- Whether nexus is required between ITC and Output tax liability
- GST refunds – FEMA perspective
- Whether nexus is required between ITC and Output tax liability
- Applicability Of GST On Brand Name
- Odisha seeks GST exemption on purchase of vaccines
- India Provides Various GST Relief Measures due to COVID-19
- GSTR-3B & GSTR-1/ IFF, using EVC enabled for companies
- How E-Invoicing works & its applicability under GST
- GST Implication on Lease & Sale of Motor Vehicles
- GST Implications in case of Joint Development Agreements
- Slump Sale under GST
- 5 New GST Return Functionalities on GST Portal (April, 2021)
- Cryptocurrency & Its Taxability: Crptocurrency is not Money, so it is covered under GST
- GST Council Secretariat Newsletter – April 2021
- Interplay of TDS & TCS on sale of Goods & challenges that await
- Interest on Reversal of Unutilsed ITC under GST
- Chart of Waiver of interest & late fee for March & April, 2021
- VAT Increase will Repress Public Purchasing Power
- Indonesia Appoints Additional VAT Collectors for New Rules on Taxing Digital Goods and Services
- Developers ask for property VAT incentives to be extended until the end of the Year
- Chairperson of DPD RI hopes that VAT rate increase is carried out after the pandemic
- Treatment of meal expenses
- Nation’s biggest tax fraudster, who stole $17 million, jailed for 8 years and 6 months
- Experts call for VAT implementation to broaden tax net
- Pakistan Provides Extension for April 2021 Sales Tax and Federal Excise Returns
- Company Director Convicted for Declaring Incorrect GST Return
- Guidance: Do I need to register for GST?
